L City Construction Industry Value-added Tax Tax Risk Management Research

The construction industry occupies a pivotal position in the national economy and has always been an important part of the national economy.It has a close relationship with the service industry,agriculture and other fields,and is related to the healthy development of the national economy.Therefore,improve the quality of value-added tax risk management in the construction industry play an important role in promoting the steady growth of China’s tax revenue.For a long time,the business model of the construction industry has been complicated,with long business cycle,large geographical span,high labor mobility,complicated business forms.This will inevitably lead to more complicated tax administration in the construction industry.With the full implementation of the "reform of the camp",the construction industry,real estate industry,financial industry and life service industry have all been included in the scope of VAT.Since then,VAT has covered all walks of life.Since then,the further deepening of the value-added tax in China has had a certain impact on the tax preferences of the construction industry.With the deepening of the market-oriented reform of China’s construction industry,new problems inevitably appear,which puts forward new requirements and challenges to the tax risk management of China’s construction industry.How to improve the value-added tax risk management quality of China’s construction industry is an urgent problem to be solved at present.From the perspective of tax authorities’ risk management,this paper makes an in-depth analysis of the current situation of VAT tax risk management of construction industry in L city by using literature materials and related literature materials at home and abroad,and puts forward the problems of tax risk management of construction industry in China from four aspects: business process design,organization setting,professional personnel allocation and overall efficiency.Combined with the actual situation of L City Tax Bureau,this paper discusses the measures of tax risk management of L City Tax Bureau from the aspects of tax policy implementation,invoice management,daily management and inspection management.This paper puts forward some countermeasures and suggestions to improve the construction industry VAT tax risk management of L Municipal Taxation Bureau from six aspects: optimizing business process design,perfecting legal system,improving tax law compliance,optimizing personnel allocation,improving technical support of tax risk management and constructing index system,aiming at providing some reference for the construction industry VAT tax risk management of grass-roots tax authorities,improving the quality and efficiency of tax collection and management,promoting tax law compliance,and promoting the construction of scientific and efficient tax risk management system in China.promoting the construction of scientific and efficient tax risk management system in China.